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V3196-17 13 December 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Requirements for applying the fiscal neutrality regime in share exchange

The consultant asks whether a reorganisation to establish a holding company may qualify for the fiscal neutrality regime. The DGT responds that this is possible if the share exchange requirements are met and the operation is carried out for valid economic reasons, not merely for tax purposes.

The question raised

Cuestión planteada Si la operación descrita puede acogerse al régimen de neutralidad fiscal recogido en el capítulo VII del título VII de la LIS, por concurrir motivos económicos válidos.

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